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Section / Rule Number Content


36 Returns
37 Mode of payment and procedure thereafter
38 Deductions of Inter-state sales and Inter-state purchases
39 Evidence in support of inter-state dispatches from the State
40 Annual statement
41 VAT audit report by a Chartered Accountant
42 List of sales and purchases
43 Scrutiny of returns
44 Selection of persons for audit
45 Audit of returns, accounts, etc
46 Liability of persons in case of works contract
40A Annual processing fee
36A Rule

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